On April $30,$ the end of the first month of operations, Joplin Company prepared the following income statement, based on the absorption costing concept:

Joplin Company

Absorption Costing Income Statement

For the Month Ended April $30$

Sales $(2,600$ units$)$ $$39,000$

Cost of goods sold:

Cost of goods manufactured $(3,100$ units$)$ $$34,100$

Inventory, April $30(400$ units$)(4,400)$

Total cost of goods sold $(29,700)$

Gross profit $$9,300$

Selling and administrative expenses $(5,900)$

Operating income $$3,400$

If the fixed manufacturing costs were $$7,502$ and the fixed selling and administrative expenses were $$2,890,$ prepare an income statement according to the variable costing concept. Round all final answers to whole dollars.